13.
RIGHT-OF-USE ASSETS AND LEASES LIABILITIES
(a)
Amounts recognized in the consolidated statement of financial position
The
carrying amounts of right-of-use assets for lease are as below:
SUMMARY OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS FOR LEASE
| Net book amount at September 30,
2025 | |
$ | 1,095,000 | |
| Net book amount at March 31, 2026 | |
$ | 800,000 | |
The
lease liabilities are as below:
SCHEDULE OF LEASE LIABILITIES
| | |
March
31, 2026 (Unaudited) | | |
September
30, 2025 | |
| | |
USD’000 | | |
USD’000 | |
| Lease liabilities - current | |
| 228 | | |
| 346 | |
| Lease liabilities –
non-current | |
| 629 | | |
| 808 | |
| Total | |
| 857 | | |
| 1,154 | |
Contractual
undiscounted cash flows for the leases:
SCHEDULE OF CONTRACTUAL UNDISCOUNTED CASH FLOWS FOR THE LEASES
| | |
As
of March 31, 2026 (Unaudited) |
|
| | |
Within
one year |
| | One
to five years | |
|
Total
contractual undiscounted cash flow |
|
| | |
USD’000 |
| | USD’000 | |
|
USD’000 |
|
| Undiscounted cash flows for the leases: | |
| 318 |
| | |
717 | |
|
|
1,035 |
|
Contractual
undiscounted cash flows for the leases:
| | |
As of September 30, 2025 | |
| | |
Within one year | | |
One to five years | | |
Total contractual undiscounted cash
flow | |
| | |
USD’000 | | |
USD’000 | | |
USD’000 | |
| Undiscounted cash flows for the leases: | |
| 463 | | |
| 939 | | |
| 1,402 | |
(b)
Amounts recognized in the consolidated income statement
The
consolidated income statement shows the following amounts relating to leases:
SUMMARY OF CONSOLIDATED INCOME STATEMENT SHOWING THE AMOUNTS RELATING TO LEASES
| | |
Six months
ended | |
| | |
March
31, 2026 (Unaudited) | |
| | |
USD’000 | |
| Amortization charge of right-of-use
assets | |
| 100 | |
| Interest expense | |
| 54 | |
| | |
Six months
ended | |
| | |
March
31, 2025 (Unaudited) | |
| | |
USD’000 | |
| Amortization charge of right-of-use
assets | |
| 148 | |
| Interest expense | |
| 82 | |
The
total cash outflow in financing activities for leases during the six months ended March 31, 2026 and 2025 was $ 154,000,
and $ 230,000,
respectively.
|